The Government of India vide
notification 51/2017 of Central tax has amended Rule 96 and Rule 96A of the
CGST Rules, 2017 to give relief to exporters in a step to speed up the refund
process.

As we know the Rule 96 and
96A provides that refund to exporters will be issued after they have filed
GSTR1 and GSTR-3 or GSTR-3B. Since the facility of filing GSTR-1 is available
only for the month of July and not for subsequent months, the Government vide
notification No. 51/2017 of Central Tax has provided that where the date for
furnishing the details of outward supplies in FORM GSTR-1 for a tax period has
been extended , the supplier shall furnish the information relating to exports
as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has
been furnished and the same shall be transmitted electronically by the common
portal to the system designated by the Customs. It is also further provided
further that the information in Table 6A furnished under the first proviso
shall be auto-drafted in FORM GSTR-1 for the said tax period.

In implementation thereof
of the said notification an online form GSTR-1E has also been introduced on the
GST portal, which is nothing but is Table-6A of GSTR-1.Thus in order to speed
up the refund claims exporters must start filing GSTR-1E on the GST portal for
every month.

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